E-invoicing will be mandatory in Belgium from January 1, 2026. The Ministry of Finance clarifies details as to the invoice format, scope of e-invoicing, and e-invoice exchange methods through a Q&A format.

Timeline

The ministry's guidance and clarifications relate to the mandate that will go live on January 1, 2026.

Impact

The Ministry of Finance provides the below guidelines:

• What is an electronic invoice?
• Mandatory use of structured electronic invoices from 2026
• International Billing (cross-border transactions)
• Technical rules for an electronic invoice
• Summary of invoicing within Belgium from 1 January 2026
• More information

Businesses impacted by the upcoming e-invoicing mandate should start assessing their impacted transactions and look for a service provider to support them.